At present, China's industrial enterprises are exploring a sustainable development path. In order to achieve the transformation of production and marketing methods, they have adopted new strategic ideas such as optimizing energy structure, introducing low-carbon technologies, and developing low-carbon projects. The core of these strategic ideas is to achieve sustainable development in a low-carbon context and seek to maintain a right to production and development. This book first explores "carbon assets", explores the relationship between corporate carbon assets and low-carbon competitiveness, and then proposes the unity of carbon assets and corporate low-carbon competitiveness. Secondly, from the perspective of carbon emission reduction of intangible assets, the evaluation index system for low-carbon competitiveness of enterprises is constructed. Third, analyze the main reasons behind the ranking of some steel companies, and explore the main models and processes for the development of carbon intangible assets. Finally, it proposes countermeasures and suggestions to improve the low-carbon competitiveness of enterprises from three levels: enterprise, government and society. <<